D.K.Enterprises Vs AC, State Tax
Date: August 29, 2022
Subject Matter
Show cause notice to be issued within 7 days (not working days) of detention or seizure
Summary
Section 129(3), read with the proviso thereunder, requires a show cause notice to be issued within 7 days of detention or seizure. Thus, in matters of interception, seizure and detention, it is clear that the GST Department does not recognise the con…
The petitioner has sought a mandamus directing the respondents to release the goods, being a consignment of Polystardone XL-10 (consignment/consignment in question), stated to be a life-saving drug, cleared from Chennai Seaport Customs and seized/detained on 13.08.2022 at 2.15 a.m. by the Roving Squad of the Commercial Taxes Department together with the Conveyance/Lorry bearing Registration No.TN…